They're cookie bars filled with toffee, chocolate and butterscotch chips, coconut and sweetened condensed milk baked all together.
My mom usually makes these every Christmas and that's pretty much the only time I eat them in the year...but I have 10months until then of waiting! Maybe I can convince her to make them sooner... ;)
OR I just might have to make them myself!
You should visit Cookies & Cups who has an excellent easy tutorial on how to make them, filled with yummy photos!
[Image from Eaglebrand's Magic Bars who's recipe is also yummy.]